Canada Labour Standards Regulations (C.R.C., c. 986)

23.1 (1) For the purposes of subsection 238.1(1) of the Act, the factors to consider in determining whether or not an expense is work-related are

• (a) whether the expense is connected to the employee’s performance of work;

• (b) whether the expense enables an employee to perform work;

• (c) whether incurring the expense is required by the employer as a condition of employment or continued employment;

• (d) whether the expense satisfies a requirement for the employee’s work imposed by an occupational health or safety standard; and

• (e) whether the expense is incurred for a legitimate business purpose and not for personal use or enjoyment.

(2) For the purposes of subsection 238.1(1) of the Act, the factors to consider in determining whether or not an expense is reasonable are

• (a) whether the expense is connected to the employee’s performance of work;

• (b) whether the expense is incurred to enable an employee to perform work;

• (c) whether it is incurred at the request of the employer;

• (d) whether any amount of expense is incurred beyond the amount necessary to enable the performance of the work;

• (e) whether the expense is one that is normally reimbursed by employers in similar industries;

• (f) whether the employer authorized the expense in advance;

• (g) whether the expense is incurred by the employee in good faith; and

• (h) whether the claim includes documentation, such as a receipt or invoice, that indicates that the expense was incurred.

(3) For the purposes of paragraph 238.1(3)(c) of the Act, the time limit for the employer to pay the employee any amount that is payable is 30 days after the day on which the employee submits the claim for payment.